The tariff classification of a pair of girl’s shorts from China.

N098244 March 23, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: CLASSIFICATION TARIFF NO.: 6104.63.2060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a pair of girl’s shorts from China. Dear Ms. Stanczak: In your letter dated March 9, 2010 you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style SP2000C, Foldover Short is a pair of girl’s shorts constructed of nylon terry knit. The shorts feature a rolled elasticized waistband. The applicable subheading will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s shorts, knitted or crocheted: of synthetic fibers: other: other: girl’s. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division